California Legal Codes and Statutes

Part 1 - SALES AND USE TAXES

California Revenue and Taxation Code — §§ 6001-7176

Chapter 1 - General Provisions and Definitions
§§ 6001-6024
Chapter 1.5 - Streamlined Sales Tax Project
§§ 6025-6031
Chapter 1.7 - Marketplace Facilitator Act
§§ 6040-6049.5
Article 1 - General Provisions and Definitions
§§ 6040-6041.6
Article 2 - Registration and Collection
§§ 6042-6045
Article 3 - Marketplace Facilitator Relief
§§ 6046-6047
Article 4 - Operative Date
§§ 6049.5
Chapter 2 - The Sales Tax
§§ 6051-6172
Article 1 - Imposition of Tax
§§ 6051-6055
Article 2 - Permits
§§ 6066-6077
Article 3 - Presumptions and Resale Certificates
§§ 6091-6095
Article 4 - Inclusion of Support Services in Sales Tax
§§ 6150-6172
Chapter 3 - The Use Tax
§§ 6201-6249
Article 1 - Imposition of Tax
§§ 6201-6207
Article 2 - Registration
§§ 6225-6226
Article 3 - Presumptions and Resale Certificates
§§ 6241-6249
Chapter 3.3 - Vehicle Smog Impact Fee
§§ 6263
Chapter 3.5 - Vehicles, Vessels and Aircraft
§§ 6271-6295
Article 1 - Definitions
§§ 6271-6277
Article 2 - Special Exemptions
§§ 6281-6285
Article 3 - Auxiliary Collection Provisions
§§ 6291-6295
Chapter 4 - Exemptions
§§ 6351-6423
Article 1 - General Exemptions
§§ 6351-6380
Article 2 - Exemptions From Sales Tax
§§ 6381-6396
Article 3 - Exemptions From Use Tax
§§ 6401-6414
Article 4 - Exemption Certificates
§§ 6421-6423
Chapter 5 - Determinations
§§ 6451-6597
Article 1 - Returns and Payments
§§ 6451-6459.5
Article 1.1 - Prepayment
§§ 6470-6479
Article 1.2 - Payment by Electronic Funds Transfer
§§ 6479.3-6479.5
Article 1.5 - Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
§§ 6480-6480.9
Article 2 - Deficiency Determinations
§§ 6481-6488
Article 3 - Determinations if No Return Made
§§ 6511-6515
Article 4 - Jeopardy Determinations
§§ 6536-6539
Article 5 - Redeterminations
§§ 6561-6566
Article 6 - Interest and Penalties
§§ 6591-6597
Chapter 6 - Collection of Tax
§§ 6701-6850
Article 1 - Security for Tax
§§ 6701-6704
Article 2 - Suit for Tax
§§ 6711-6715
Article 3 - Judgment for Tax
§§ 6736-6740
Article 4 - Priority and Lien of Tax
§§ 6756-6757
Article 5 - Warrant for Collection of Tax
§§ 6776-6778
Article 6 - Seizure and Sale
§§ 6796-6799
Article 7 - Payment on Termination of Business and Successor’s Liability
§§ 6811-6815
Article 8 - Miscellaneous Provisions
§§ 6826-6835
Article 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States
§§ 6850
Chapter 7 - Overpayments and Refunds
§§ 6901-6981
Article 1 - Claim for Refund
§§ 6901-6909
Article 2 - Suit for Refund
§§ 6931-6937
Article 3 - Recovery of Erroneous Refunds
§§ 6961-6964
Article 4 - Cancellations
§§ 6981
Chapter 8 - Administration
§§ 7051-7099.1
Article 1 - Administration
§§ 7051-7060
Article 1.5 - Public Disclosure of Tax Delinquencies
§§ 7063
Article 2 - Tax Amnesty Program
§§ 7070-7078
Article 2.5 - Managed Audit Program
§§ 7076-7076.4
Article 3 - The California Taxpayers’ Bill of Rights
§§ 7080-7099.1
Chapter 9 - Disposition of Proceeds
§§ 7101-7107
Chapter 10 - Violations
§§ 7152-7157
Chapter 11 - Res Judicata
§§ 7176